Council Decision (EU) 2025/2325 of 10 October 2025 on the signing, on behalf of the Union, and provisional application of the Amending Protocol to the Agreement between the European Union and the Swiss Confederation on the automatic exchange of financial account information to improve international tax compliance

The signing of the Amending Protocol to the Agreement between the European Union and the Swiss Confederation on the automatic exchange of financial account information to improve international tax compliance is hereby authorised on behalf of the Union, subject to the conclusion of the said Amending Protocol .

The amendments set out in Article 1 of the Amending Protocol concerning the following articles of the Agreement, annexes to the Agreement and declarations shall be applied provisionally, in accordance with Article 2(2) of the Amending Protocol, as from 1 January 2026, pending its entry into force: Article 1(1), subparagraphs (m) and (u); Article 2; Article 3; Article 4p; Annex I; Annex III; the Joint Declarations of the Contracting Parties.

This Decision shall enter into force on the date of its adoption.